Stamp duty law in Malaysia is entering a complex new phase. With the phased implementation of the self-assessment system from January 1, 2026, and the Inland Revenue Board’s Stamp Duty Audit Framework, taxpayers can no longer rely on official adjudication by the Stamp Office. The onus to determine, report and pay the correct stamp duty now rests solely on taxpayers, bringing heightened compliance risks, audit exposure and potential penalties.

Against this background, the Malaysian Stamp Duty Handbook offers a timely, authoritative, and highly practical guide to navigating the evolving stamp duty landscape under the Stamp Act 1949 and related subsidiary legislation. The book addresses persistent misconceptions – such as whether documents need stamping only for court purposes or whether intercompany agreements are exempt – while equipping readers with the knowledge required for modern compliance.

Drawing on the authors’ close engagement with stamp duty practice, the book combines technical accuracy with practical insight, making complex rules accessible. It guides readers through the full compliance lifecycle – from execution and stamping to audits, enforcement and appeals – ensuring a comprehensive understanding of obligations and risks. Designed for accountants, lawyers, tax advisers, company secretaries, finance professionals and business owners, this handbook is an indispensable resource for anyone involved in transactions where instruments may attract stamp duty.

In an era where incorrect stamping could result in reassessments years later, the Malaysian Stamp Duty Handbook provides the clarity, confidence and compliance strategies needed to navigate Malaysia’s new regulatory environment successfully.

Key features:

• The transition from adjudication to self-assessment and its legal implications.
• The Stamp Duty Audit Framework, audit triggers and voluntary disclosure opportunities.
• Classification of chargeable instruments, computation of duty and available reliefs.
• Penalties, enforcement powers and best judgment assessments by the Collector.
• Risk management strategies, internal compliance reviews and documentation practices.
• Objections, appeals and dispute resolution procedures.
• Judicial principles governing the interpretation of taxing statutes.

The mastery of the rules of evidence is indispensable in the armoury of every lawyer. This new second edition of Law of Evidence: A Commentary marks a significant leap from the original 2020 edition with fully updated and expanded commentary on the Evidence Act 1950.

The principles of law developed through cases over the years, both local and foreign, are skillfully distilled and succinctly summarised for the easy guidance of readers. The decisions of the Indian courts which are important for a better understanding of evidence law have been carefully considered and discussed. Instructive cross-references guide users through the intricacies of the working of the Malaysian law of evidence.

For legal professionals and students alike, this updated version is invaluable, bridging the gap between fundamental evidence rules and Malaysia’s rapidly modernising judicial landscape.

Key features:

1. Clear and analytical section-by-section commentary, explaining the operation, interpretation and practical application of each provision of the Evidence Act 1950.
2. Up-to-date text of all provisions of the Evidence Act 1950.
3. Comprehensive case law analysis, incorporating leading Malaysian decisions together with persuasive authorities from India, Singapore and the United Kingdom.
4. Historical context and legislative cross-references, helping readers understand how evidentiary provisions interact with related statutes such as the Criminal Procedure Code.
5. Practical and accessible guide, presenting complex principles of evidence in a structured and readable format.

Key developments covered in this new edition

1. Impact of the Evidence (Amendment) Act 2024, which removed section 133A and amended section 118 to align child witness evidence with the Evidence of Child Witness Act 2007.
2. Consideration of new mandatory inquiry to rebut the competency of child witness and whether conviction can be sustained on uncorroborated unsworn evidence of a child.
3. Review of the procedure for pre-recorded testimony of child witness.
4. Recent Federal Court developments regarding the admissibility of DNA evidence to rebut the “conclusive” presumption of legitimacy under section 112 of the Evidence Act 1950.
5. Discussion of emerging developments in evidence law, including comparative insights from India’s Bharatiya Sakshya Adhiniyam 2023 and reforms to the Singapore Evidence Act, highlighting potential directions for modernising Malaysia’s evidence law.
6. Updated and expanded appendices, including revised commentary on the Bankers’ Books (Evidence) Act 1949 and a new appendix on the Evidence of Child Witness Act 2007.

Memories of the journey of a lawyer, legal counsel and judge

Quote from Foreword

“… this autobiography is a must-read not only for what it says but also for what we must infer from between the lines. The author is to be congratulated for the honesty of this work but there is more.”

— From the Foreword by

Dato’ Mahadev Shankar

Retired Court of Appeal Judge

This book traces the life and career of a Malaysian law professional who was born in Kuala Lumpur after the end of the Second World War and lived through the years when an insurrection posed an existential threat to the newly established Federation of Malaya in 1948. A barrister-at-law, a corporate legal counsel and later a judge in Fiji, David Alfred recounts living at the sharp end of the Emergency with his doctor father encountering armed bandits and he himself coming under gun fire and witnessing a dead terrorist.

He was a student in primary school when Malaya became independent in 1957 and a student in secondary school when Malaysia was formed in 1963. He then lived through the Confrontation years. He was a law student in London and saw the setting of the sun on the British Empire. His reflections down memory lane provide a rare view of post-war life in Malaya and personal accounts of the early years of Malaysia.

In an interesting narration of the stories of his life, David Alfred recounts his experiences as a practising advocate in the courts in Malaysia and then as legal counsel in two leading banks in Kuala Lumpur. His legal career culminated with his judicial appointment in Fiji.

This is an account of what it was like to practise Law, to advise on Law and finally to dispense justice according to the Rule of Law. An interesting read for members of the legal community, this book shares insights of the rich history of the legal community in Malaysia and a rare glimpse of judicial life in Fiji.

Limitation law plays an important role in the administration of civil justice in Malaysia. It determines when legal proceedings may be commenced, when rights are extinguished by time, and when access to the courts is effectively barred. The rules of limitation are often deployed by defendants as a threshold defence against actions that have been instituted. Limitation undoubtedly forms a substantive body of rules that shapes outcomes in real and often life-changing disputes.

Recognising the criticality of time-bar, this book provides a vital exposition of the law of limitation currently applicable in Peninsular and East Malaysia. It provides a clear statement of the law relating to limitation of actions in Malaysia and comprehensively examines the ways in which the existing framework may be improved to promote fairness, clarity and legal certainty. The Limitation Act 1953, the Limitation Ordinances of Sabah and Sarawak and other related legislation are closely studied to extract the workings of their intricate details.

This book adopts both an analytical and a reform-oriented approach. It brings together statutory provisions, judicial decisions and comparative material to provide a coherent account of Malaysian limitation law as it stands, while also identifying areas where the law produces unjust or inefficient outcomes. Where appropriate, reference is made to developments in other common law jurisdictions to illuminate how alternative approaches might better serve the interests of justice.

This new addition to the Malaysian Litigation Series will undoubtedly provide a contemporary and up-to-date reference to strengthen the armoury of every litigator which is indispensable to practitioners, judges, academics, and students.

Key features:

• Comprehensive coverage of Malaysian limitation law:
  A clear and systematic analysis of the Limitation Act 1953, the Limitation Ordinances of Sabah and Sarawak and related legislation, supported by Malaysian and Commonwealth case law.
• Critical examination of shortcomings:
  Identifies gaps, ambiguities and outdated features in Malaysia's limitation framework that operate unfairly against litigants.
• Reform-oriented perspective:
  Goes beyond stating the law by analysing how and why reform is needed, drawing on comparative developments in other common law jurisdictions.
• Detailed treatment of difficult and emerging areas:
  Including postponement of time, acknowledgment and part-payment, disability, concealment, equitable limitation and the interaction between limitation and procedural law.
• Designed for both students and practitioners:
  Written in a style that is academically rigorous yet accessible, making it suitable for law students, legal academics, practising lawyers and judges.
• A practical research and reference tool:
  Includes statutory extracts, case analysis and commentary to support quick and reliable legal research.
• Advocates a fair and more modern approach to time-barred claims:
  Highlights how the law can better balance certainty with access to justice in Malaysia.

In today’s increasingly complex strata titles framework, this book serves as a practical, accessible guide to Malaysia’s strata management law, drawing from statutes, key judicial decisions, and Strata Management Tribunal (SMT) practice to bridge legislation and everyday application.

Authored by a seasoned legal practitioner with over 33 years of experience in dispute resolution, corporate and commercial litigation, and advisory work, this book instils confidence in every page. Readers can trust its authoritative insights, drawn from decades of real-world expertise. Its logical layout ensures swift navigation to any specific issue, making it the indispensable go-to companion in Malaysia’s fast-evolving world of strata management.

Navigate Strata Challenges: The Essential Handbook for Management, Dispute Resolution & Tribunal Wins

Key features:

• Comprehensive and up-to-date coverage of Malaysian strata law
• Content structured from formation to termination of strata scheme
• Strong practical focus on governance and compliance
• Detailed guidance on by-laws, charges, and property management
• Clear explanation of parcel owners' rights and remedies
• Step-by-step guide to the Strata Management Tribunal
• Case law-driven analysis
• Written for practitioners and property professionals, not just academics
• Ideal as both a desk reference and a training resource

In today’s dynamic world, the development of infrastructure, buildings, factories, schools and residences is underpinned by construction law which regulates and determines the execution of building and construction work. The complexity of building projects and construction contracts often gives rise to various disputes which require resolution. Due to the large sums of money involved in building projects, the resolution of disputes is usually long drawn out and concerns many intricate and inter-related legal issues.

Construction law is a vast field comprising diverse legal topics. The ever-evolving boundaries of construction law constantly challenge a clear demarcation of what this subject entails. This book is intended to be a practitioner’s reference to construction law. Through its comprehensive coverage, it is an indispensable repository of knowledge on construction law. Containing 46 well-structured chapters, this book provides detailed and practical analysis of the applicable law and practice.

Written by an author with long experience in construction law, the content provides invaluable treatment of construction law supported by local and foreign case law as well as industry forms of contract and guidelines. The two volumes provide invaluable exposition on the position of the law and its practical application. A copious number of cases have been succinctly summarised and presented to serve as guides on how legal principles operate in practice.

This book is one not to be missed by architects, quantity surveyors, claims consultants, construction lawyers, developers, contractors, arbitrators, lecturers and students of construction law.

Key features:

• Provides unrivalled coverage of construction law topics in 46 chapters.
• Gives a clear and comprehensive exposition of construction law across a wide spectrum of topics to facilitate its use.
• Illuminates areas of construction law which are seldom covered in most construction law books.
• Suggests approaches to be made in dealing with unsettled and difficult areas of the law guided by doctrinal coherence and consistency.
• Emphasises the use of plain and simple language.
• Legal analysis is richly supported by cases, both local and foreign, to empower a holistic appreciation of the law.
• Case precedents are placed in separate sections for easy reference.
• Cases are described in suitable detail in an engaging manner for better understanding.
• Describes the development, evolution and shaping of the law to promote comprehension and appreciation of the principles.
• Issues are analysed from different perspectives to enhance breadth of knowledge and legal reasoning.

In today’s fast-changing global economy, international trade and shipping law have become increasingly complex – shaped by cross-border regulations, sanctions regimes, and evolving commercial practices. The Law and Practice of International Trade and Shipping offers a timely and comprehensive guide to this dynamic field, blending doctrinal clarity with practical insight. This book provides an in-depth exploration of how international trade and shipping law intersect in practice. Few areas of commerce demand such a close integration of law and industry knowledge – where legal principles guide everyday operations, and industry customs in turn shape legal outcomes.

Authored by Philip Teoh, an accomplished practitioner with over three decades of experience in Singapore and Malaysia, the work draws on his extensive courtroom experience, including landmark Admiralty cases such as The Istana VI, which helped shape Malaysia’s maritime jurisprudence.

Covering the full spectrum of international commerce, the book examines the WTO trading system, trade finance, international sales, and the carriage of goods by sea, encompassing vessel chartering, bills of lading, and related shipping documents. It also provides detailed discussions on container shipping, cargo operations, marine insurance, and maritime arbitration, among other core topics. Each chapter is supported by analysis of statutes, decided cases, and industry practice – making it an indispensable reference for practitioners, arbitrators, judges, and industry professionals alike.

Praised for its breadth, depth, and practical relevance, this work bridges legal principle with commercial reality, filling a notable gap in the literature and offering reliable guidance through the complexities of modern international trade and shipping law.

Key features:

• Malaysia's most comprehensive treatment of international trade and shipping law, integrating doctrinal analysis with real-world practice and addressing the evolving challenges of global commerce.
• Bridges the gap between law and industry, illustrating how legal principles and commercial practices operate together in areas such as vessel chartering, bills of lading, and international sales.
• Covers the full spectrum of international commercial law, including the WTO framework, trade finance, sanctions, marine insurance, cargo operations, and maritime arbitration.
• The analysis of each area is supported by discussion of statutes, case law, and industry standards.
• Authored by a leading maritime practitioner with over 30 years of cross-border experience.

Trust and Corporate Governance in Digitalisation explores how traditional principles of equity, fiduciary duty and trust law are being transformed by emerging digital technologies such as blockchain, distributed ledgers and decentralised autonomous organisations (DAO). It traces the evolution of trust law from its equitable origins to its new role in digital ecosystems where transparency, automation and decentralisation have redefined the meaning of trust and accountability.

The book is divided into 10 chapters, covering key areas including the nature of digital property, blockchain governance, fiduciary obligations in distributed networks, remedies for digital breaches of trust, and the challenges of estate planning and tax compliance in the management of digital assets and cryptocurrencies. Case studies such as the collapse of FTX underscore the urgent need for sound corporate governance in the digital era.

Drawing on comparative perspectives from Malaysia, the United Kingdom, the United States, Singapore and Europe, this book surveys local developments within global debates on regulatory reform, compliance and ethical digital practice. It serves as a timely resource for lawyers, in-house counsel, corporate directors, regulators and policymakers seeking to navigate the complex relationship between technology and trust.

Beyond its academic accuracy, the book equips professionals with practical guidance on establishing governance frameworks, drafting digital wills and trusts, and establishing new forms of property such as cryptocurrencies and digital assets. It bridges the gap between law and technology, equipping readers with the understanding needed to ensure integrity, accountability, and resilience in the rapidly evolving digital economy. It is an essential reference for those seeking to align innovation with sound legal and ethical governance.

Key features:

• Malaysia's first comprehensive integration of trust law, corporate governance and digitalisation that sets a new benchmark for legal scholarship in the country.
• Explores how blockchain and distributed ledger technologies are transforming the legal foundations of trust, altering fiduciary duties, and reshaping relations between individuals, institutions and property in digital settings.
• Offers practical guidance for academics, lawyers, in-house counsels, as well as advisors dealing with wills, trusts, and charitable structures in the era of blockchain and cryptoassets. It includes drafting insights and blockchain-based governance frameworks that are essential for modern legal practice.
• Examines how blockchain enhances corporate governance by providing greater transparency, real-time access to data, and increased accountability through decentralised governance models.
• Provides a detailed discussion of testamentary planning, wealth transfer, succession, and asset protection in the context of cryptocurrencies and digital property, making it a valuable resource for practitioners and wealth managers.
• Practical illustrations and case studies from Malaysia and abroad demonstrating how blockchain-based systems are applied in corporate governance, fiduciary oversight, and estate planning scenarios.
• Presents comparative insights from jurisdictions such as the United Kingdom, the United States, Europe, Singapore and Malaysia, highlighting global developments and contextualising them within Malaysian law and practice.
• Anticipates next-generation governance structures founded on consensus, transparency and automation, providing forward-looking analysis on smart legal infrastructures and the future of trust in an information-driven world.

Shaping the Law offers a compelling exploration of the judicial legacy of a respected Malaysian jurist, Justice Tan Sri Datuk Harmindar Singh Dhaliwal. Featuring 22 illuminating commentaries by leading legal minds, this volume analyses his landmark judgments across multiple fields, revealing a jurisprudence defined by intellect, fairness and an enduring commitment to justice.

Each chapter offers an in-depth exploration of legal reasoning, contextual background, and the impact of each decision on Malaysian jurisprudence. The contributors engage with issues across constitutional, administrative, criminal, commercial, tort, employment, and statutory interpretation domains. The collaborative scholarship ensures a balanced blend of academic depth and professional relevance.

The commentaries highlight how Justice Harmindar’s decisions embody integrity, independence, and fidelity to justice – qualities that define modern judicial excellence. The discussions offer practical lessons on judicial writing, reasoning, and interpretation that transcend specific case law.

Published in conjunction with Justice Harmindar’s retirement in 2025, this volume stands as a lasting record of his contributions to the Malaysian legal system, capturing the hallmarks of Justice Harmindar’s jurisprudence: clarity, fairness, empathy, and intellectual rigour. The specially curated content of this publication serves both as a professional tribute and as a scholarly examination of the decisions of an outstanding Malaysian judge.

Key features:

• Comprehensive commentaries: Contains 22 analytical chapters examining Justice Harmindar's most significant judgments, ranging from commercial law to criminal law.
• Multi-disciplinary perspectives: The commentaries draw on doctrinal, comparative, and philosophical analyses, offering a holistic understanding of the law in theory and in practice.
• Quality authorship: Features contributions from leading and upcoming lawyers, each bringing unique expertise and insight.
• A tribute and a study: Recognises the wisdom and judicial skill of a top judge.
• Focus on values that shape the law: Highlights the clarity, fairness, and empathy that mark Justice Harmindar's decisions.

Affidavits play a major role in dispensing justice and many proceedings, particularly those of an interlocutory nature, are disposed of on affidavit evidence alone. In cases where evidence can be conveniently and completely presented in affidavit form, its use will promote the efficient and more orderly disposal of cases. This important part of litigation practice is given a clear and comprehensive exposition by the book Affidavit Evidence.

This book presents a core subject of civil practice from the local perspective. The detailed discussion is amply supported by copious citations of case law, local as well as foreign, and the applicable statutory provisions. The practical insights provided in the book are indeed valuable and will usefully serve both experienced and newer practitioners. The content of the book has been systematically organised and this greatly enhances its utility. Beginning from the fundamentals of the preparation of affidavits, the book then explores in detail the formal requirements for valid affidavits. The practical aspects of the filing and service of affidavits are discussed before an analysis is undertaken of defective affidavits as well as the available curative provisions and remedial measures. The book proceeds to a hands-on discussion of the assessment of affidavit evidence, including cross-examination on affidavits, affidavits in particular proceedings, and finishes off with a look at the effects of the making of false affidavits.

This new edition of Affidavit Evidence contains a wealth of knowledge painstakingly put together by an experienced practitioner of law. It is fully updated to take account of new developments in the law, including the Rules of Court 2012, the Companies Act 2016 and the Insolvency Act 1967.

• Recent cases showing how the courts have been able, relying on Order 1A and Order 2 r 3, to save or allow the use of defective or non-compliant affidavits thereby ensuring that justice is not frustrated by technical non-compliance.
• Discussion on the limits of Order 1A and Order 2 r 3.
• Recent cases dealing with challenges against affidavits in forfeiture proceedings under the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 as amended in 2014.
• Recent authorities showing the usefulness of Order 41 r 13 which allows for affidavits made in English outside the jurisdiction to be filed without being accompanied by a translation in Bahasa Malaysia, unless directed otherwise by the court.
• Further consideration of the switch from "must" to "shall" in Order 41 made by the Rules of Court 2012.
• New discussion on expert evidence.
• General improvements and rewriting for better clarity.

All Malaysia Tax Cases 2024 (AMTC 2024) reports 42 significant and recent revenue law cases decided by the Special Commissioners of Income Tax (SCIT), the High Court, the Court of Appeal, and the Federal Court of Malaysia. This edition comprises one Federal Court case, 12 Court of Appeal cases, 23 High Court cases, and six SCIT cases.

Each judgment reported is complemented by a concise case summary highlighting the facts and issues, the legal principles involved, the application of the legislation relevant to the issues in contention, and the decision.

Cross-references are made to the reported corresponding cases between the SCIT and the higher appeals. AMTC 2024 includes a wide spectrum of tax laws ranging from income tax, real property gains tax, goods and services tax, and stamp duty.

AMTC 2024 is a must-have case reference for professionals in the tax and accounting field, legal practitioners and tax litigators, policy makers, as well as academics and students pursuing their education in accounting and taxation.

This report should assist with research and enable the proper application and understanding of the current legal tax issues that arise in Malaysia.

Key features:

• Reports the full judgment as delivered by the SCIT, the High Court, the Court of Appeal and the Federal Court.
• Each case reported comes with a concise headnote summarising the facts, the issues, and the decision.
• Subject Index is provided, with key terms to indicate the relevant question of fact or law of the case.

Providing unparalleled clarity for a quick mastery of Company Law

Product Information:

Company Law in Malaysia is a definitive and comprehensive reference, encompassing 28 detailed chapters, that thoroughly examine the application and operation of the Companies Act 2016. This publication offers an in-depth exploration of both judicial interpretations and practical applications, making it an invaluable resource for understanding Malaysian corporate law.

Each chapter is dedicated to considering a distinct and thematically cohesive area of company law, allowing for a structured and focused examination of key topics. Topics include the classification and incorporation of companies, corporate liability, company constitution, share capital, dividends, and the roles and responsibilities of directors, secretaries, and auditors. The book also covers essential corporate governance issues such as meetings, resolutions, financial reporting, issuance of prospectuses, shareholder remedies, and the management of company finances.

Further chapters provide detailed insights into corporate restructuring, rescue mechanisms, winding-up procedures, foreign companies, takeovers and mergers, creditors' rights, e-commerce and digital enterprises, as well as the application of Islamic principles within corporate governance frameworks. Some of these areas are often overlooked in standard texts but are critically important in practical terms.

Led by two distinguished academicians and enriched by contributions from seasoned experts in company law, this authoritative publication delivers the latest legal developments and case analyses to keep readers up-to-date and informed of the law applying to corporations in Malaysia. Designed to support law students, practitioners, corporate professionals, and academics alike, Company Law in Malaysia is an essential addition to any professional or academic library.

Key Features:

• Extensive coverage of the Companies Act 2016, providing clear and detailed explanations of key areas within this area of law.
• In-depth analyses supported by rich citation of case and statutory authorities.
• Contributors are empanelled from various local and foreign universities as well as legal practice.
• Application of Islamic principles to corporate structures and governance.
• Consideration of related areas to provide holistic appreciation of company law in the real business world.

• Provides broad coverage of consumer protection issues.
• Fills a gap for a dedicated book on consumer protection.
• Frequent reference to the laws of other jurisdictions, particularly New Zealand, the United Kingdom and Australia.
• Relevant for students taking consumer law and commercial law which are popular elective subjects.
• Provides insights into the operation of consumer redress mechanisms.
• Useful in educating the general public on basic consumer rights.
• Covers the related areas of housing, electronic commerce and competition.

Property Law in Malaysia � A Foundational and Forward-Looking Guide

Foreword Excerpt

"I am confident that this book will stand out as a key text for reading and reference for anyone keen on property law in Malaysia � It will be the guiding light to help all who have to navigate the labyrinth of legal provisions and case law where property rights and obligations are concerned."

Overview

Property law is far more than a collection of rules governing ownership; it is a vital engine for wealth creation, security, and economic competitiveness. For individuals, secure property rights provide the foundation to build homes and futures. For businesses, they enable investment, development, and growth. For nations, clear and equitable property laws foster stability and global competitiveness.

Clear property law reduces both economic and personal friction, streamlining transactions, minimising disputes, and fostering trust among stakeholders. By providing predictable and fair frameworks, it empowers progress, allowing individuals and organisations to focus on innovation and development rather than navigating legal ambiguities.

What This Book Covers

This book, encompassing topics from the foundational principles of property law to contemporary issues such as abandoned property revivals, ESG considerations in real estate, and sustainable financing, seeks to address this dual need for clarity and progress.

Chapters like Introduction to Property Law, Indefeasibility of Title and Interest, and Leases and Tenancies ground readers in the essentials, while others, such as Legal Framework for Abandoned Property Development Projects, Legal Framework for ESG Regulations for Property, and ESG Financing and Sustainability-linked Loans Case Studies, explore how property law can adapt to modern challenges.

This book is a valuable guide for property law practitioners, developers, financiers, judges, investors, and all stakeholders in the property field.

Key Features

• Coverage of contemporary issues pertaining to property ownership and development.
• Insightful commentaries on the practical application of property-related legislation.
• Copious citation and discussion of case law.
• Enlightening analyses of practical issues gleaned from the author's wide experience.
• Carefully-structured content for easy accessibility and readability.
• Case studies that enhance understanding and learning.
• Guest contributions from specialist subject matter experts.